Publication:
Department of Defense environmental cleanup cost allowability policy

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Authors
Murdock, John M.
Subjects
NA
Advisors
Lamm, David V.
Kalmar, Louis G.
Date of Issue
1994-12
Date
December 1994
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
The purpose of this thesis was to investigate the factors affecting the allowability determination of defense contractor environmental remediation costs. The primary objective of this thesis was to determine what policies and contracting cost principles the Department of Defense (DOD) should develop to address environmental costs in a consistent manner, providing a "single face" to industry. A secondary objective was to develop an audit framework and questions to allow for consistent policy analysis and application to a contractor's proposed environmental remediation costs based upon the materiality of the situation. Background material was presented to show the amount and complexity of environmental regulations, the effects of current judicial decisions and DOD's efforts to develop a consistent policy. Research material was provided from Congress, the General Accounting Oftice, DOD, defense contractors, California, Washington, industry associations and environmental protection coalitions. The researcher's analysis of the material produced an environmental cost principle. This cost principle was applied to a current environmental claim, producing an audit framework and tailored list of cost and/or pricing data analysis questions. Both the cost principle and audit framework are recommended for incorporation into DOD's final environmental cost allowability decision.
Type
Thesis
Description
Series/Report No
Department
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
205 p.
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.
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